The 27-year-old Scotland international is the Championship's top scorer with 17 goals in 26 games this seasonLeeds United have confirmed they have rejected a bid for captain Ross McCormack from West Ham.
The 27-year-old is the Championship's top scorer this season with 17 goals in 26 appearances and his displays have attracted the interest of Sam Allardyce.
The West Ham manager has seen his attacking options limited by injuries during the first half of the Premier League campaign and missed out on a loan move for Monaco forward Lacina Traore, who joined Everton on Friday.
"We received an offer from West Ham this afternoon [Friday] for Ross, which we have rejected," managing director David Haigh told the club's official website.
"As a club we showed our intentions as far as Ross is concerned during the summer by offering him a new contract."
Leeds have lost their four Championship matches and sit 12th in the table.